Strategic planning is performed by the District as a practical method for developing an action oriented plan to move the organization forward in support of a clear mission, and according to a strategic vision. The District strategic planning process occurs at the highest level of the organization, establishing an overarching plan and direction for the organization. Accordingly, the Strategic Plan supersedes other more focused planning tools such as the Water and Wastewater Master Plan and the Financial Master Plan. The District’s strategic planning process requires the full participation of the Board, General Manager, senior staff, and key consultants.

Strategic planning addresses the various challenges facing the District including: limited financial resources, greater demands on our limited workforce, difficulty attracting and retaining skilled employees for certain positions, limited water supply, challenges meeting the fire and emergency medical service needs of the community, and uncertain economic conditions for our customers generally and in Sacramento specifically.

In October or November of each year the District holds strategic planning meetings for the purpose of developing and updating a five year Strategic Plan. The updated plan will then commence the beginning of the upcoming fiscal year. The Strategic Plan allows the District to better serve District customers, and is a critical tool in conducting the remaining portions of the annual planning process which consists of the Annual Board Workshop and the Annual District Budget.

The Strategic Plan document identifies the purpose and process for strategic planning and includes the following strategic plan elements:

-Mission Statement

-Strategic Vision

-Internal and External Assessment

-Strategic Elements

-Strategic Goals

-Specific Projects and Actions

Copies of historic Strategic Plan documents are available for review at the District office.

The Annual Board Workshop provides an opportunity to review the accomplishments of the previous year and discuss plans for the upcoming year, as well as the years ahead.

During the workshop Fire, Administration, Water, Wastewater Collection, and Wastewater Treatment staff members present pertinent information including:

-Recap of prior year projects.

-Planned projects and capital purchases for the upcoming fiscal year.

-Planned projects for future years.

-Planned department improvements.

There is also a discussion regarding the strategic goals, projects, and actions developed during the strategic planning process that preceded the Annual Board Workshop.

Much of the information considered during the workshop has a direct bearing on the upcoming Annual District Budget, since the projects, actions, and improvements considered (other than those planned for future years) will be funded through the upcoming Annual District Budget. To make the most effective use of the planning process, the Board provides direction whether or not to proceed with items presented. Those items approved for further considered must have an identified funding source in the Annual District Budget to receive final approval.

Copies of historic Annual Board Workshop documents are available for review at the District office.

Following development of the Annual Strategic Plan and the Annual Board Workshop, the District prepares an Annual District Budget that identifies all of the revenues and expenses anticipated for the upcoming fiscal year. Budgets are prepared for three District Departments: Fire, Wastewater, and Water.

The prior year’s actual expenses and revenues are analyzed and considered when projecting the revenues and expenses for the upcoming year. Opportunities for reductions in expenses are sought, and any proposed increase in expense is scrutinized before inclusion in the budget. Revenue sources outside of the District’s control, primarily property taxes, are carefully reviewed to identify the upcoming year’s anticipated amount. Revenue requirements for the upcoming year are carefully considered in conjunction with anticipated expenses. Only after every reasonable effort is made to minimize expense increases will revenue increases be considered.

The Budget development process generally involves seven public meetings. There are three Finance Committee meetings to consider first the Fire Department budget, then the Wastewater Department budget and finally the Water Department budget. Then, at three regular Board Meetings, generally in February, March, and April, the department budgets are each separately considered by the entire Board. Finally, the District budget is considered as a whole and adopted prior to the beginning of the new fiscal year which begins July 1st.

If a revenue increase is needed to cover rising expenses and capital improvement needs, an increase in rates and fees will be considered. Any consideration of an increase in water or wastewater fees will include a mailed notice to all customers explaining the need for such an increase. Customers will have the opportunity to protest the increase in writing, and a Public Hearing will take place to consider customer protests and other concerns. Public input will be an important consideration in making a final decision. Note that if a majority of customers provide a written protest, the Board can not adopt the rate increase.

Copies of historic Annual District Budget documents are available for review at the District office.

While not formally a part of the Districts annual planning process, each year an independent auditing firm conducts an extensive audit of the District’s financial records of the preceding fiscal year. The auditor’s review and comment on the financial statements of District activities. The financial audit conforms to appropriate federal and state auditing standards and requirements.

The auditors report is generally presented to the Board and public at the regular Board Meeting in October of each year. At the meeting, the auditors review the District’s audited financial statements, comment on the fiscal condition of the District, report any pertinent audit findings, and make recommendations as necessary. We encourage the public to attend the Board Meeting at which the annual independent financial audit is presented.

Copies of historic Annual District Independent Financial Audit documents are available for review at the District office.